SCHOOL OF FORESTRY. 161 



At other times a supplementary account has to be sent 

 ii-h", at the same time of the year. 



' Section 36. The collections and property of the Insti- 

 tute must he accurately valued and recorded. These are : 

 . Forest instruments and tools ; and the botanical, 

 forest, technological, chemical, and mineralogical collections 

 of the Director ; 



' 2nd. Models of buildings, and the physical and zoologi- 

 cal collections of the Forest-Master ; together with 



' 3rd. Instruments for geodesy : and these, together with 

 the inventories, are to be kept in the archives of the 

 Teacher. 



' Section 37. The Director ought, after taking counsel 

 with the Teacher, to buy such books, treatises, and plates 

 for the library of the Institute as will serve to the comple- 

 tion of the instruction. 



' It rests on the Director to determine when the library 

 is to be opened for the loan of books. 



' Chapter VII. The management of the moneys of the 

 Institution, and the accounting of the same. 



' Section 38. All dues and other revenues which accrue 

 to the Institute shall be received and accounted for by the 

 Teacher, and he may not defray other expenses from these 

 means than those which have been approved by the 

 Director. These the Teacher shall defray according to the 

 determination of the Forest Bureau. 



' The Teacher shall keep a proper cash-book, which 

 shall be balanced every month, after due audit by the 

 Director, and comparison of the balance with the cash in 

 hand. An extract from the cash-book shall be handed 

 over every month to the Director, who must hand the same 

 to the Forest Bureau before the 8th of the following 

 month. 



1 At the close of the year a complete account shall be 

 made up by the Teacher of the money under his manage- 

 ment ; which account, after proper audit, shall be handed 

 in to the Forest Bureau ; and after the account has beea 



K 



